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Faktor-Faktor Yang Mempengaruhi Efektivitas Penggunaan Aplikasi Sistem Keuangan Desa (Siskeudes) di Kecamatan Taman Kabupaten Sidoarjo Preswari, Raksi; Ratnawati, Dyah
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 4 No. 2 (2024): Februari 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/embiss.v4i2.286

Abstract

This research aims to determine the influence of the quality of human resources, education & training, the role of village assistants, and community participation on the effectiveness of using the village financial system application (Siskeudes) in Taman District, Sidoarjo Regency. The sample in this study was 80 village officials in Taman District. The analysis technique used in this research is a multiple linear analysis technique. The research results show that first, the quality of human resources has a positive effect on the effectiveness of using the village financial system application (Siskeudes). Second, education & training has a positive effect on the effectiveness of using village financial system applications (Siskeudes). Third, the role of village assistants does not have a positive effect on the effectiveness of using village financial system applications (Siskeudes). Fourth, community participation does not have a positive effect on the effectiveness of using the village financial system application (Siskeudes).
THE EFFECT OF LOCAL TAXES, LOCAL LEVIES, AND BUMD PROFITS ON INCREASING LOCAL ORIGINAL REVENUE (PAD) IN PACITAN REGENCY Dewi, Rizqi Silviana; Ratnawati, Dyah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 3 No. 3 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i3.207

Abstract

Local Original Revenue is relied upon as a source of organizing development and providing the best services for the community. The components of PAD include local taxes, local levies, the results of the management of separated local assets, and other legitimate PADs. In addition to these four (4) sources, the existence of BUMD also affects PAD, which fills the post of other legitimate PAD. The purpose of this study is to test and prove the effect of local taxes, local levies, and BUMD profits on increasing PAD in Pacitan Regency. The data used in this study are quantitative data based on the method of collecting documentation data from third parties at the Pacitan Regency Local Revenue Agency. The population of this study were 5 Budget Realization reports and 5 BUMD Financial Reports. Using saturated sampling technique, which makes the entire population as a research sample. The data analysis technique used in this research is Partial Least Square (PLS). The results showed that local taxes had no contribution to increasing local revenue , local Levies had no contribution to increasing local revenue, and BUMD profits had a contribution to improving local revenue
THE EFFECT OF ACCOUNTABILITY, TRANSPARENCY AND SUPERVISION ON THE PERFORMANCE OF THE VALUE FOR MONEY BUDGET Ratih, Dewi; Ratnawati, Dyah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 3 No. 3 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i3.208

Abstract

It is important to study the implementation of accountability, transparency and oversight in the performance of budgets with a value for money concept in government organizations. The purpose of this study is to examine the effect of accountability, transparency, and oversight on budget performance with a value for money concept. This study used a quantitative approach with the subject of analysis being employees of the finance sector at the Public Works and Public Housing Agency, Kab. Mojokerto, which has 67 employees. The data analysis technique uses SPSS 26. This study shows that transparency has a significant effect on the performance of the budget with a value for money concept, while accountability and oversight have no significant effect on the performance of the budget with a value for money concept
INFLUENCE OF EDUCATION AND TRAINING, AND THE INVOLVEMENT OF USERS OF THE SYSTEM ACCOUNTING INFORMATION SYSTEM PERFORMANCE IN THE OFFICE SURABAYA MAIN BRANCH POST Sari, Safira Mutiara; Ratnawati, Dyah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 3 No. 3 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i3.221

Abstract

This research was conducted to determine the influencing factors of education and training programs, user involvement on the performance of the employee accounting information system at the Surabaya main branch post office. This research uses an explanatory method with a quantitative approach. The population used in this research were employees at the Surabaya main branch post office. The sample in this study was 48 people. The sampling technique used was purposive sampling. The data analysis technique in this research is multiple linear regression analysis, correlation coefficient, coefficient of determination, simultaneous test (F test) and partial test (t test). The results of this research show that education and training influence the performance of the accounting information system for employees of the Surabaya main branch post office. Meanwhile, user involvement among employees at the Surabaya main branch post office has no effect on the performance of the accounting information system for Surabaya main branch post office employees
THE EFFECT OF PROFITABILITY, LEVERAGE, AND FIRM SIZE ON CASH HOLDING INDUSTRY COMPANY Hidayati, Nabila Dinar; Ratnawati, Dyah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.234

Abstract

This study aims to empirically prove the effect of profitability, leverage, and firm size on cash holding in industrial sector companies listed on the Indonesia Stock Exchange during 2019-2022. This research uses quantitative methods. The population in this study amounted to 63 industrial sector companies. The sample used in this study was selected using purposive sampling with predetermined sample criteria. Therefore, the total sample of this study was 22 industrial sector companies. The data used is secondary data obtained from the annual financial statements of selected industrial sector companies. The data is analyzed using multiple linear regression. The results of this study indicate that profitability and leverage influence cash holding, while firm size does not. Suggestions that can be proposed are that future research can add variables that have a stronger relationship. In addition, it is hoped that future research can add a more extended sample or research period that might show better and more accurate results
THE ANALYSIS OF THE EFFECT OF PROFITABILITY, LIQUIDITY, AND COMPANY SIZE ON TIMELINESS OF FINANCIAL REPORTING : CASE STUDY OF ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Rizky, Sari Fateh; Ratnawati, Dyah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.237

Abstract

This study aims to determine the effect of profitability, liquidity, and company size on the timeliness of financial reporting of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The type of research used in this research is a quantitative approach. This research uses secondary data from the annual financial reports of energy sector companies listed on IDX for 2019-2020. The population in this study included all energy sector companies listed on the IDX in the 2019-2022 period. The sampling technique used in this research was purposive sampling, so the sample used was 18 companies. The data analysis used to test the hypothesis is logistic regression with a significance level of 5% and using SPSS version 29. The results of this study indicate that profitability and company size do not affect the timeliness of corporate financial reporting, as evidenced by the significance value > 0.05 in the hypothesis test results. Liquidity is proven to affect the timeliness of corporate financial reporting, with a significance value in the hypothesis test <0.05
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, FAMILY OWNERSHIP, AND INSTITUTIONAL OWNSHIP ON TAX AVOIDANCE FOR MANUFACTURING COMPANIES Gianti, Sabrina; Ratnawati, Dyah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.258

Abstract

The purpose of the study was to examine the influence of Corporate Social Responsibility, Family Ownership, and Institutional Ownership on Tax Avoidance in manufacturing companies from 2019 to 2022. This study employs a form of quantitative research that utilizes secondary data extracted from financial reports and business sustainability reports. The study sample consists of 226 manufacturing companies that were listed on the Indonesian Stock Exchange during the period of 2019-2022. The samples were chosen using the purposive sampling technique, applied to a total of 176 data points collected from 44 company samples throughout a 4-year research period. The data analysis employed double regression analysis techniques to examine the relationship between corporate social responsibility, family ownership, institutional ownership, and tax avoidance. The research findings indicate that these factors have a considerable negative impact on tax avoidance. Therefore, if the corporation implements higher levels of corporate social responsibility, family ownership, and institutional ownership, it will effectively prevent any potential instances of tax avoidance
The Influence Of Growth, Firm Size, And Profitability On Carbon Emission Disclosure (Empirical Study Of Industrial Sector Manufacturing Companies Listed On The Indonesia Stock Exchange In 2019 - 2022) Gardenia Try Puspitaningtyas; Dyah Ratnawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10423

Abstract

This study aims to investigate and demonstrate how growth, firm size, and profitability influence the disclosure of carbonemissions among manufacturing companies in the industrial sector listed on the Indonesia Stock Exchange from 2019 to 2022. It employs a quantitative research approach, utilizing secondary data sourced from the annual reports and sustainability reports of these companies. The study's population comprises manufacturing companies in the industrial sector listed on the Indonesia StockExchange during the specified period. Purposive sampling was utilized to select a sample of 10 companies. The findings indicatethat both growth and firm size have a significant impact on carbon emission disclosure, whereas profitability does not demonstrate a similar effect.
Pengaruh Profitabilitas, Likuiditas, Dan Leverage Terhadap Nilai Perusahaan (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022 Nicholas Ricky Hansel Ardhana; Dyah Ratnawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10424

Abstract

This research to analyze and prove the effect of profitability, liquidity, and leverage on firm value. The research focuses in industrial sector manufacturing companies that are listed on the Indonesia Stock Exchange from 2019 to 2022 period. The sample of this research were chosen through the purposive sampling technique and resulting 11 sample companies. The data were analyzed using multiple linier regression and using SPSS software version 26. The result showed that profitability, liquidity, and leverage have a significant positive effect on firm value. This research underscores the importance of companies to maintain and increase profitability. High profitability indicates the company's ability to generate profits and use assets efficiently, ensure adequate availability of current assets, find the right balance between debt and equity to maximize firm value.
Analisis Fraud Hexagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022 Anggit Lisa Zahara; Dyah Ratnawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10458

Abstract

ABSTRACT This study aims to analyze the effect of the fraud hexagon theory on financial statement fraud as proxied by external pressure, political connection, nature of industry, change in director, change in auditor, and frequent number of CEO's picture in mining companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. This study used purposive sampling technique so that there were 36 financial reports from 64 companies. The analysis technique and hypothesis testing in this study used PLS (Partial Least Square). The exploration results show that external pressure and nature of industry affect financial statement fraud. While political connection, change in director, change in auditor, and frequent number of CEO's picture have no effect on financial statement fraud. Keywords: Fraud, Financial Statement Fraud, Fraud Hexagon ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh dari teori fraud hexagon terhadap kecurangan laporan keuangan yang diproksikan dengan external pressure, political connection, nature of industry, change in director, change in auditor, dan frequent number of CEO’ s picture pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2022. Penelitian ini menggunakan teknik purposive sampling sehingga terdapat 36 laporan keuangan dari 64 perusahaan. Teknik analisis dan uji hipotesis pada penelitian ini menggunaka PLS (Partial Least Square). Hasil eksplorasi menunjukkan bahwa external pressure dan nature of industry berpengaruh terhadap kecurangan laporan keuangan. Sedangkan political connection, change in director, change in auditor, dan frequent number of CEO’s picture tidak berpengaruh terhadap kecurangan laporan keuangan.